Cliff Scherwinski is the Director, Pass-Through Entities in the Large Business and International (LB&I) Division of the Internal Revenue Service (IRS). In this position, he oversees compliance matters related to the Global High Wealth program and high-income taxpayers. He is responsible for compliance efforts related to partnerships and s corporations and the technical experts who support the field agents who audit those returns. The staff at the Ogden campus who handle both TEFFRA and BBA auditing procedures as well as the agents who perform promoter investigations also are part of his area of responsibility. Cliff joined the IRS in 1994 as a revenue agent. He has held various management positions with increasing responsibility including manager of the TEFRA technical team at the Ogden campus and senior manager of the Office of Tax Shelter Analysis in Washington, D.C.